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PeerBasis
Compensation Comparability Determination

Recovery Zone

Executive Director / CEO

EIN 311576428
OH · NTEE F32
FY ending 2023-12-31
June 9, 2026

This analysis benchmarks the total compensation of Brenda Phelps, Executive Director / CEO ($34,762) against every comparable organization that fit the selection criteria — 42 in total — drawn systematically from IRS Form 990 filings, not a hand-picked subset.

Compensation sits at approximately the 24th percentile of comparable organizationsbelow the typical range for comparable organizations

Benchmarked executive: Brenda Phelps — reported title “EXEC DIR - LOGAN”, a direct title match to the Executive Director / CEO role.

How comparable organizations were selected

42 organizations qualified on sector, size, and geography 42 within the band form the benchmarked peer set.

Distribution of comparable compensation

$3,000 total compensation of comparable organizations → $166,813 $34,762
$16,43510th
$36,37825th
$68,768Median
$84,20075th
$97,24190th
$34,762This org · 24th
p10$16,435
p25$36,378
p50$68,768
p75$84,200
p90$97,241
$34,762

Comparable organizations

Each figure is Form 990 Part VII columns D + F (reportable pay plus other compensation and benefits; column F may include amounts from related organizations), normalized to OH cost of living (BEA RPP, 2023) and to its filing year (CPI-U); the reported amount is on each linked 990.

OrganizationStateRevenueMatched titleComp
(reported)
Comp
(adjusted)
FY
Prince William Drop In Center VA$429,344 Former Vise Pre $78,382 $69,404 2024
Hats Of Wisdom AK$470,190 Ceo $58,155 $50,988 2024
Arch Street Center Inc PA$411,582 Exec Directo $17,236 $16,228 2023
Christian Counseling Center CT$409,305 President $85,907 $73,867 2024
Taylor Wellness Center Inc MD$408,929 President Ceo $95,000 $83,856 2023
Caya Clinic Inc WI$405,021 Director $26,614 $25,489 2024
Samaritan Counseling Center Inc MI$404,144 Executive Di $105,510 $97,297 2025
Mental Health Collaborative FL$486,683 Executive Director $92,616 $79,790 2024
Youth Development Services WY$490,445 Executive Director $33,461 $32,012 2025
North Suburban Counseling Center MN$491,605 Executive Director/therapi $80,669 $75,258 2023
Be The Change In Mental Health CA$492,149 Ed/secretary $104,403 $85,117 2023
Womens Mental Health Collective Inc MA$384,457 Clerk/l.i.c.s.w. $11,000 $9,333 2023
Michigan Psychoanalytic Institute MI$502,780 Administrator Director $81,724 $77,357 2024
The Helen Wheeler Center For Community IL$519,400 President/ceo $152,723 $141,759 2023
Our Place Of Hope SC$364,203 Director $56,870 $54,408 2024
Chadwick Clubhouse OR$360,508 Executive Di $61,270 $52,180 2024
Elkhart County Clubhouse Inc IN$359,858 Executive Di $51,000 $49,322 2024
Community Support Systems Inc MN$531,253 Executive Di $66,236 $60,021 2024
Clubhouse Of St Joseph County Inc IN$532,776 Executive Director $100,023 $96,732 2024
Samaritan Counseling Center Of The Mohaw NY$534,026 Executive Director $103,512 $85,778 2024
Consumer Services Of Madison County Inc NY$540,215 Executive Director $59,994 $49,716 2024
Whole Village Art Therapy Inc LA$344,011 Executive Director $2,971 $3,000 2024
Kaleidoscope Community OR$341,250 Executive Di $133,619 $113,794 2024
Changing Lives Resource Center CA$334,819 Chief Executive Officer $43,500 $35,464 2023
Grace River Christian Counseling OK$553,863 Executive Di $30,800 $31,102 2024

Comp (reported) is the figure on each organization's Form 990 (columns D + F); Comp (adjusted) normalizes it to OH cost of living and 2023 dollars. Click any organization to verify the figure on ProPublica.

Methodology

Comparable organizations were drawn from electronically filed IRS Form 990 returns and matched on sector (NTEE code), budget (a size-adaptive revenue band that tightens as the organization grows), and geography (same-state first, broadening only when too few peers qualify); every organization within the band forms the peer set. To compare fairly across regions and years, peer compensation is normalized to OH cost of living (BEA Regional Price Parities, 2023) and to the subject's filing year (CPI-U). The figure benchmarked is Form 990 Part VII, Section A, columns D + F — reportable pay plus other compensation, benefits, and deferred amounts (column F may include amounts from related organizations) — with the chief executive matched by role. Related-organization amounts (column E) and institutional trustees are excluded. Full methodology: peerbasis.org/methodology.

Sample, role match & sensitivity

Sensitivity — the subject's percentile under alternative compensation definitions:

BasisSubject percentile
Total compensation (D + F), cost-of-living + inflation adjusted — the PeerBasis default24th
Total compensation (D + F), as reported (no adjustments)24th
Reportable pay only (column D), adjusted24th
All sources (D + E + F), adjusted12th

If the percentile moves materially across these definitions, the result is sensitive to methodology choices, and the board should weigh which basis best fits its facts.

Rebuttable presumption of reasonableness · 26 CFR 53.4958-6

Compensation paid by a tax-exempt organization is presumed reasonable — shifting the burden to the IRS — when three requirements are met. This report supplies the comparability data for the second. The board should record the following in its minutes concurrently with its decision:

Draft board minutes — executive compensation

  1. The compensation of the Executive Director / CEO (Brenda Phelps) was approved in advance by [the Board / Compensation Committee], composed of members with no conflict of interest with respect to the arrangement.
  2. Prior to its determination, the authorized body obtained and relied upon appropriate comparability data, namely the PeerBasis Compensation Comparability Determination dated June 9, 2026, comparing compensation against 42 similarly situated organizations (Same NTEE sector (F32), nationwide + budget 0.67–1.5× revenue).
  3. The authorized body determined that total compensation of $34,762 is reasonable (approximately the 24th percentile of comparable organizations) and documented the basis for this determination concurrently, on [date], by a vote of [__ for / __ against].

Sources: IRS Form 990 e-file data (apps.irs.gov); IRS Business Master File (NTEE classification). Every figure traces to an original public filing — click any organization above to verify it on ProPublica. PeerBasis is a service of Prismind Analytics; its methodology is published, was commissioned for independent adversarial review, and discloses its own limitations. This report is comparability data to support a board's good-faith determination under IRC 4958; it is not legal or tax advice. Generated by PeerBasis on June 9, 2026.